Application of analytical analysis procedures using financial techniques in accounting audit and an example of a case

Today, with globalization and developments in information technologies, enterprises will be able to gain an opportunity to gain a place in the market by giving importance to audit activities in order to provide accurate and reliable information to internal and external information users through financial reports. A good audit team, a good audit plan, and a quick and accurate determination of risky areas of the business are of great importance, as reliable and accurate results can be achieved in the shorter time required to obtain audit activities. One of the key points that is important in the audit is analytical examination procedures. Analytical examination procedures consist of various techniques that increase the effectiveness of the audit used at each stage of the audit process and provide cost and time benefit. These techniques keep pace with the pace of change in the market day by day from the past to the present. The shares in the study were traded in BIST, GUBRETAS AS. various analytical transactions were applied in the 3-year financial statements of the company and the results were evaluated and the results were determined to reflect the discrepancies that caused the company to receive a limited positive opinion according to the independent audit report.